Reference : Tax Treaty Arbitration in Luxembourg
Parts of books : Contribution to collective works
Law, criminology & political science : Tax law
Law / European Law
http://hdl.handle.net/10993/35700
Tax Treaty Arbitration in Luxembourg
English
Chaouche, Fatima mailto [University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit >]
Pantazatou, Aikaterini mailto [University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit >]
Apr-2020
IBFD
Tax Treaty Arbitration
Lang, Michael
Owens, Jeffrey
Pistone, Pasquale
Rust, Alexander
IBFD
Yes
[en] Mutual Assistance Procedure ; Arbitration ; Tax disputes
[en] Tax Treaty dispute resolution through the Mutual Assistance Procedure (MAP) is particularly relevant in Luxembourg. Luxembourg has, as of May 2018, 81 Double Tax Convention (henceforth, “DTC”) out of which only 12 provide for arbitration clauses. In contrast, while the Arbitration procedure is also available, it is barely used in practice as the MAP procedure proves to be the most common form of resolution of tax treaty dispute resolutions in Luxembourg.
Researchers ; Professionals ; Students ; General public
http://hdl.handle.net/10993/35700

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